Who needs articles of organization (LLC) and the annual report in West Virginia?

Issued by West Virginia Secretary of State, Business and Licensing Division, at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in West Virginia

The West Virginia table lists this for every kind of business.

File through the One Stop Business Portal, which sends the same application on to the Tax Division and WorkForce West Virginia. The articles name a registered agent with a West Virginia address. The formation fee is waived for veteran-owned businesses and the annual report fee is waived for their first four years.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by West Virginia Secretary of State, Business and Licensing Division.

Sources and dates

Secretary of State business formation and annual report pages; West Virginia One Stop Business Portal fee schedule. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.